the answer for building is not 728,407 or 725407. interest expense is NOT 21,713

Bramble Landscaping began construction of a new plant on December 1, 2025. On this date, the company purchased a parcel of land for $252,600 in cash. In addition, it paid $3,600 in surveying costs and $7,200 for a title insurance policy. An old dwelling on the premises was demolished at a cost of $5,400, with $1,800 being received from the sale of materials. Architectural plans were also formalized on December 1,2025 , when the architect was paid $54,000. The necessary building permits costing $5,400 were obtained from the city and paid for on December 1 as well. The excavation work began during the first week in December with payments made to the contractor in 2026 as follows. The building was completed on July 1,2026. Tofinance construction of this plant, Bramble borrowed $1,080,000 from the bank on December 1, 2025. Bramble had no other borrowings. The $1,080,000 was a 10-year loan bearing interest at 10%, Compute the balance in each of the following accounts at Decenber 31, 2025, and December 31. 2026